CHUYEN a1 TONG QUAN VE QUAN DUI AN DAU TU XAY DUNG CONG TRINH Tcli lieu bdi &tong nghiep vu qudn 15, du an ddu tuxdy dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ CHUYEN DE TONG QUAN VE QUAN Lt DU AN DAU TU XAY DUNG CONG TRINH Hoang Tho Vinh Xay dung PHAN I NHUNG VAN DE CHUNG VP QUAN LY DI1 AN DAU TU XAY DUNG LONG TIZINH I GIOI THIEU TONG QUAN CAC VAN BAN QUY PHAM PHAP LUAT LIEN QUAN DEN Dv AN DAU TU XAY DUNG CONG TR1NH Tang quan ve Luat Xay dung ICST hop thd 4, khaa XI (thang 11/2003), Qu6c hOi nude COng hoa xa hOi chit nghia Viet Nam da thong qua Luat Xay dung Luat Xay dung c6 hieu lkrc ti 01/7/2004 1.1 Pham vi (lieu chinh, dai tugng ap dung a Pham vi dieu chinh: Luat Xay dung dieu chinh cac quan he hoax dOng xay dung giaa cac to chat, ca nhan; quy dinh v6 quyen va nghia vu cita t6 chat, ca nhan dau to xay Ong cOng trinh va hoat dOng xay dung b D6i arcing ap dung: Cac t6 chat, ca nhan nude; to chile, ca nhan nude ngoai dau to xay dung cOng trinh va hoat clOng xay dung tren lanh th6 Viet Nam phai tuan thit cac quy dinh cua Luat Xay dung Twang hop dieu u6c quac t6 ma COng hoa xa hOi chit nghia Viet Nam 147k6t hoac gia nhap co quy dinh khac veil Luat Xay dung thi ap dung quy dinh caa diet' tide quac t6 1.2 Khai them v6 hoat dOng xay dung Hoat do, ng xay dung bao gam lap quy hoach xay dung, lap du an dau to xay dung cOng trinh, khao sat xay dung, thiEt k6 xay dung cOng trinh, thi cong xay dung cOng trinh, giam sat thi cong xay dung cong trinh, quan ly chr an dau to xay dung cong trinh, lua chon nha than hoat Ong xay dkrng va cac hoat dOng khac co lien quan d6n xay dkmg cong trinh 1.3 Nhang nguyen the hoat dOng xay dung Viec dau to xay dung va hoat dOng xay dung phai: a Tuan thu quy hoach, kien trac, bao ye mai twang, phis hop vai didu kien to nhien, dac diem van h6a, ?La hOi b Tuan thu quy chudn xay dung, tieu chudn xay dung chuyen dd 1: Thing quan ve qudn 19 dr, an ddu tu Ay dung (Ong trinh Tài liệu lưu trữ http://tailieuxd.com/ c Bac dam chat Wong, tiln do, an toan cong trinh, tinh tang ngutti va tai san d Bao dam tilt kiem, hieu qua kinh td, clang bc3 tirng cong trinh, toan du an 1.4 Quy hoach xay dung Quy hoach xay dung la can at de lap du an dau to xay dung va quan 19 xay dung Viec lap, thdm dinh, phe duyet quy hoach xay dung duct quy dinh va phan cap en the Luat Xay dung, at the: a Quy hoach chi tilt xay dung d6 thi duce lap cho cac khu chirc nang thi va cac khu cong nghiep, khu cong nghe cao, khu chl xuat, khu bao tan di san van hoa, khu du lich, nghi mat hoac cac khu khac da duric xac dinh; cai tao chinh trang cac khu hien trang cua da thi b Tfibi gian lap dO an quy hoach chi tilt xay dung d6 thi nhu'sau: - 06i v6i an quy hoach chi tilt xay dtmg dB thi ti 19 1/500, thai gian lap theo yen can caa du an; - 06i yeti an quy hoach chi tilt xay dung d6 thi ti 19 1/2.000, th6i gian lap khOng qua 09 thdng c Can at lap quy hoach chi tilt xay clung c16 thi: - Quy hoach xay dung vang, quy hoach chung xay dung cla thi da duqc phe duyet - Nhiem vu quy hoach chi tilt xay clung d6 thi da dtroc phe duyet - Klt qua dieu tra, khao sat, va cac s6 lieu, tai lieu ve Wang, dilly van, hai van, dia chat, hien trang kinh tl, van hod, xa hQi va cac s6 lieu, tai lieu Ichac co lien quan - Quy chudn, tieu chart xay dung d Lay kiln ve quy hoach chi tilt xay dung c16 thi - Trong qua trinh lap an quy hoach chi tilt xay dung d6 thi, t6 chtic to van thilt kl quy hoach phai ph6i hop voi chinh quyen dia phuong de lay kiln nhan dan khu vtrc quy hoach ve cac nei dung c6 lien quan dln an quy hoach xay dtmg - 1-finh tilde lay kiln: trung bay so &I, ban ve cac phtrong an quy hoach; lay kiln bang philu Ngtthi throe lay kiln c6 trach nhiem tra lai th6i gian lam viec, ke tir nhan duqc philu lay kiln; sau thbi han quy dinh, nlu khang tra 16i thi coi nhu (long - Trix6c trinh ca quan cei tham quyen phe duyet an quy hoach chi tilt xay dung, t6 chirc to van c6 trach nhiem bao cao v6i co quan phe duyet v6 klt qua lay kiln, lam co so cho viec phe duyet d Thdm dinh, phe duyet an quy hoach chi tilt xay dung: Chuyen de 1: Tong quan ve qucin 19 du an ddu tu Ay dung cling trinh Tài liệu lưu trữ http://tailieuxd.com/ - D6i vgi quy hoach chi tiet xay dung tY le 1/2.000 cac (JO thi loai dac biet, loai 1, loai2, loai 3, cac khu cOng nghe cao va cac khu kink t6 (Jac thu: + Uy ban nhan elan cap tinh phe duyet 016 an quy hoach chi tiet Lay dung thi died han 30 lam viec, k6 ttr nhan chi 116 so hop le caa co quan thdm Binh TuY theo vi tit quy m6 caa d6 an quy hoach xay dung, Uy ban nhan dan cap tinh c6 the u9 quyen cho 1.1) y ban than dan cap huyen phe duyet; + Sec Xay dung hoac S& Quy hoach - Kien trac d6i v6i cac tinh, ph6 c6 So' Quy hoach - Kien triic tham dinh an quy hoach chi tier xay dung thi thuOc thdm quyen phe duyet cua Uy ban nhan dan cap tinh theri han 30 lam viec, ke to than du h6 so hop le caa co quan trinh thdrii dinh - 06i vgi quy hoach chi tiet xay dung t9 1G 1/2.000 the thi loai 4, loai 5; quy hoach chi ti& xay dung t9 le 1/500 cac thi loai dac biet, loai 1, loai 2, loai 3: + Uy ban than dan cap huyen phe duyet an quy hoach chi a& xay dung d6 thi tiled han 30 lam viec, ke ttr nhan du 116 so hqp le caa co quan thdm dinh; + Ca quan quan 19 xay dung cap huyen thdm dinh an quy hoach chi tiet xay dung thi thuOc thdm quyen phe duyet cua fly ban nhan dan cap huyen tiled han 30 lam viec, 1(6 tit nhan du h6 so hqp le caa co quan trinh thdm dinh Nguoi c6 thdm guy& thdm dinh, phe duyet quy hoach chi tiet xay dung de, thi c6 trach nhiem thdm dinh, phe duyet theo dung th6i gian quy dinh va chiu traeh nhiem truck phap 141 ye nQi dung thdm dinh, phe duyet e Dieu chinh quy hoach chi fief xay dung elO thi - Quy hoach chi ti& xay dung clO thi chroc xem xet dieu chinh c6 mat cac throng hop sau day: + Quy hoach chung xay dung thi dirge dieu chinh toan bO hoac dieu chinh ctic 1)0 c6 anh huOng tai khu vuc lap quy hoach chi tit xay dung; + Can Ichuyen Ichich thu hat dau to nhung phai phil hop vOi gay hoach chung xay dung thi ve phan khu chile nang; + Du an da c6 quy hoach chi tiet &roc duyet, died gian 03 nam khOng trim khai thuc hien dirge - Khi dieu chinh quy hoach chi tiet xay dung, ngirgi c6 thdin quyen phe duyet phai lay kien cita than dan thong qua phieu xin y ki6n hoac t6 civic hop dal then t6 dan ph6 va Uy ban nhan dan pinning khu vuc lien quan den quy hoach dieu chinh - Ngueri c6 thOm quyen phO duyet quy hoach chi tiet xay dung dO thi thi phe duyet didu chinh quy hoach chi tiet xay dung c16 thi 1.5 Loai va cap cling trinh Chuyen di 1: Tong quan ve qudn 1Y du an ddu tuxay dung cons trinh Tài liệu lưu trữ http://tailieuxd.com/ Cac cOng trinh xay dung throe phan loai va cap Loai cOng trinh xay dung &rot xac dinh theo cOng nang sit dung, bao gam cOng trinh dan dung, cling nghiep, giao thong, thity loi, nang Wong va cac cOng trinh khac Cap cOng trinh ducic xac dinh theo loai cOng trinh can cur vao quy me, yen cau ky thuat, vat lieu xay dung cOng trinh va tudi th9 cOng trinh xay dung Mai loai cOng trinh duce phan cap gam cap dac biet, cap I, cap II, cap III va cap IV 1.6 He thong cOng trInh tang ky thuat: bao gam he thang giao thong, thong tin lien lac, cung cap nang Wong, chiau sang clang Ong, cap nude, thoat nuot, xit ly cac chat thai va cac clang trinh khac 1.7 He dieing cOng trInh tang xa heri: bao gdm he thong giao thong, thOng tin lien lac, cung cap ;tang Wong, chitu sang cOng cOng, cap ntrac, thoat nudge, xis 1y cac chat thai va cac cOng trInh khac 1.8 Thies bi cOng trinh va thiet bi cling nghe He thong thitt bi lap dat vao cling trinh bao gam thitt bi Gang trinh va thitt bi cling nghe: a Thiel bi clang trinh la cac thief bi duct lap dat vao Ong trinh xay dung theo thief ke xay ding b Thiat bn Ong nghe la cac thief bi nam day chuyen cling nghe ducic lap dat vao cling trinh xay dung theo thiet k6 clang nghe 1.9 Khao sat xay dung a Khao sat xay dung gam khao sat dia hinh, khao sat dia chat cang trinh, khao sat dia chat thity van, khao sat hien cling trinh va cac cOng viec khao sat khac phuc vu cho host dOng xay dung b, Khao sat xay dung chi ducfc flan hanh theo nhiem vu khao sat da &roc phe duyet Tai lieu v6 khao sat xay dung la mOt cac can cd de lap cac loai an quy hoach xay dung va thiet It6 xay dung tang trInh 1.10 Dieu kien cid khoi cling xay dung cling trinh Clang trinh xay dung chi duoc khai Ong dap ting cac dieu kien sau day: Co mat bang xay dung; co giay phep xay dung clai von nh&ng cling trinh theo quy dinh pith c6 giay phep xay dung; thief It6 bin ye thi cling dm hang muc, cOng trinh da ducic phe duyet (d6i von can trInh lap bao cao kinh ta — icy thuat thi sau bao cao &roc Ole duyet); co hop clang xay dung; dit nguan van de dam It flan dO xay dung cOng trinh theo flan clO da duce phe duyet du an dau to xay dung cong trinh; c6 bien phap de bao dam an toan, ve sinh m6i truang qua trinh thi cOng xay dung 1.11 Giai phong mat bang xay dung cOng trInh a Viec giai phong mat bang xay dung phai &roc lap phucing an Phtrong an giai phong mat bang xay dung ductc the hien du an dau to xay dung cOng trinh va &roc phe duyet (tang thin von phe duyet du an dau to xay dung cOng trinh Doi von du an c6 nhu cau tai dinh cu thi pith lap plying an hoac du Chuyin di 1: Ting quan vi qudn 19 du an ddu ut xay dung cOng trinh Tài liệu lưu trữ http://tailieuxd.com/ an tai dinh cu va phai thgc hien truck giai phong mat bang xay dung Pharr vi giai phong mat bang xay dtrng phai phit hop vol quy hoach chi tiet xay dung va du An dau to xay dung da dugc phe duyet Th6i han giai phong mat bang xay Ming phai clap iing theo nhu eau ti6n dO thgc hien dg an da dirge phe duyet hoac quy& Binh cila nguai co tham quyen b Viet b6i thugng, giai ph6ng mat bang xay dung phai dam bao lgi ich cila Nha nude, guy& va Igi ich hgp phap cda to chtic, ca nhan cc') lien quan D6i vol nha a cilia to chdc, ca nhan phai giai quyet ch6 g mai On dinh, co dieu kien eta, g bang hoar tot hon ch6 en, ho try tao viec lam , On dinh cube song cho ngugi phai di chuydn, trir trugng hgp co thea thuan khae gala cac ben lien quan truang hop den ba tai san cid giai phong mat bang xay dung c Cac cOng trinh tang Icy thuat d6 thi thi phirang an giai ph6ng mat bang phai dam bao vtra xay dung doge clang trinh mai, vita chinh trang dirge cac Ong trinh mat ph6 theo quy hoach chi Het xay dgng dirge duyet; dam bao nha nugc dieu tiet dugc gia tri chenh lech ye dat sau giai ph6ng mat bang va dfiu to xay cltrng Ong trinh 1.12 Cac hanh vi bi cam tong hoat clOng xay citing a Xay dung cling trinh nam tong khu vuc cam xay dung; xay clgng cOng trinh lan chie'm hanh lang bao ve cOng trinh giao th6ng, they lgi, de dieu, nang luting, khu di rich lich sir — van hcla va khu Inrc bao ye the Ong trinh Ichac theo quy dinh cua phap lust; Xay dung clang trinh b khu vgc co nguy co lb dal, lu quet, trir nhitng cOng trinh xay chrng de khac phut nhcing hien arcing b Nha than xay eltmg b6 tri can 1)0 quart 19, ngtr6i tire ti6p - Chi huy thi cling khOng du nang lire hanh nghe xay dung, Wong ling voi loai, cap cOng trinh c Nhan than thi cOng xay dyng cOng trinh vuot qua nang lire host dOng xay dgng theo quy dinh d Cho intron danh nghia nha than, sir dung danh nghia nha than !citric de hoat dOng )(Ay cing d Trier' khai thi cOng xay dting cOng trinh khOng citing vol cac cam ket • theo h6 so dg than va hgp (long giao nhan than xay dgng cOng trinh e Thi cOng lay dung 13, phan Ong trinh, cling trinh khOng co giay phep xay dting hoac sai giay phep xay dung; Kh6ng c6 thiet k6 xay dung dirge duyet hoac sai thiel k6 xay dung dirge duyet g Thgc hien khOng citing quy trinh, quy pham xay dung gay Wm, ran nut the cOng trinh lan can h KhOng c6 bien bao cOng tn.rong theo quy dinh; khOng c6 bidn bao an toan; khOng c6 phuong tien che, than an toan; kitting co hang rao bao v'e an toan i Nha thau )(ay thing co hanh vi sir dung k6t qua Ici6m tra vat lieu xay dung hoac có kien xay dung cim cac phong thi nghiem chua doge lap chuan Chuyen di 1: Tong quan ve qudn 19 du an dciu tuxdy dung tang trinh Tài liệu lưu trữ http://tailieuxd.com/ k Sir dung vat lieu xay dung; sir dung cau kien xay dung; sir dung thief bi cOng nghe ninny khang c6 chdng chi xuat sir, chi:mg nhan du tieu chudn chth Itrang theo quy dinh 1.KhOng c6 he thong quan lY chat Wang, khOng td chile giam sat thi cOng xay dung, thi cling khang citing thief Ice, thi cling khang Ching quy chudn xay dung, ti'eu chalk xay dung lam anh twang den chat Wang cling trinh m Nghiem thu khang, nghiem thu sai lch6i hiking, lam sai lech gig tri town, guy& toan Nhiing van de dm 1114 dau dai lien quan tot dkr an clan tu xay dung cOng trinh 2.1 Ve giao dat, cho thue dau, chuyen muc dich sir dung clgt de thkrc hien dkr an dau tu xay dung cOng trinh a Can cd giao kith, cho thue dat, cho phep chuyen muc 'zilch sir dung dat Can cur de guy& dinh giao dat, cho thue dat, cho phep chuyen muc dich sir dung dat bao gam: - Quy hoach, ke hoach sir dung dat hoac quy hoach )(ay dung d6 thi, quy hoach xay dung diem dan cu neng than da duct co quan nha nu6c c6 thdm quyen xet duyet, - Nhu eau sir dung dat the hien du an dau tu, don xin giao dau, thue dat, chuyen muc dich sir dung Mt - Dkr an &roc phe duyet b De có dau phut vu cho viec kith) sat lap du an chinh phu da ban hanh Nghi quy& s6 59/2007/NQ — MCP 30/11/2007 ve mat s6 giai phap xir 15/ nhang vuOng mac host dOng dau to xay dung va cai cach mat s6 dui tuc hanh chinh theo d6 chit tich UBND cap tinh guy& dinh cho phep chit dan to cac du an co chit truong dau tu hoac sau duct dang ky dau tu hoac sau dirge cap giay chiing nhan dau tu ma phii hop v6i guy hoach: quy hoach phat tridn kinh te— xa hOi ciut dia phirang, quy hoach, ke hoach sir dung dat cita khu vcrc du an, quy hoach xay dung, quy hoach nganh hoac quy hoach san pham thi duct vao nen hanh viec dieu tra, khan sat, dac xac dinh dien rich dat de khu uric lap du an c Van ban thdm dinh ye nhu cau sir dung dat d6 Uwe hien du an dau tu cua t6 chile kinh to khang sir dung van ngan sach nha net hoac khang phai la du an co von dau tu nu6c ngoai SO tai nguyen va mei truOng chit tri, ph6i hop v6i cac S&, Ban, Nganh co lien quan tha' dinh ye nhu can sir dung Mt tren ca so xem xet h6 sa du an dau to theo quy dinh cua phap it* ye dau tu d Du an xay dung cc so ton giao da duqc UBND tinh, Thanh ph6 true thuac TW xet duyet 2.2 Thin quyen giao dat, cho thue dau, cho phep chuyen muc dich sir dung dat a Chuyen de 1: Ting quan vl qudn 1514 an ddu tuxdy dung cOng trinh Tài liệu lưu trữ http://tailieuxd.com/ a UBND tinh, true thuac TW quygt dinh giao cidt, cho thud ddt, cho phep chuyen muc Bich sir dung dgt d61 v61 t6 chtic, giao dat dgi v6i co so ton giao , giao dgt, cho thue ddt dgi voi ngtrei Viet Nam dinh cu a na6c ngoai, cho thug dat d61 voi t6 child ca than nubs ngoai b UBND huyen, quan, thi )(a, ph6 thuOc tinh quygt dinh giao dat, cho thue ddt, cho phep chuyen muc dich sir dung dgt dai voi he gia dinh, ca nhan, giao ddt dgi voi Ong clang dan cu c UBND cap xa , phtreng, thi trgn cho thue clgt thuOc guy- dgt neng nghidp sir dung vao muc dich c6ng ich cua xa, phuOng, thi tran Didu clang luu to co quan co tham quydn quygt dinh giao dgt, cho thue dgt, cho phep chuyen muc dich sir dung dgt kh6ng ducic ity (lust 2.3 Tai chink vd cldt dai a T6 chirc, ca nhan sir dung dgt c6 nghia vu nap ngan sach nha nu6c cac khean kink phi, phi, le phi thug theo quy dinh bao gam: tien sir dung cidt cac truang hop giao dgt co thu tien sir dung dat, chuyen mite dich sir dung dgt tir dgt daqc nha ntraic giao khOng thu tien sir dung ddt sang dat duct nha nate giao co thu tit sir dung dgt, tien time dgt dgi voi dgt nha nu& cho thud, thug sir dung dgt, thug thu nhap tir chuyen guy& sir dung dgt, tien thu tir vide sir phat vi pham phap luat ye dgt dai, tien bai thuOng cho nha nu6c gay thidt hai quart 19 Ira sir dung dgt dai, phi va le phi quail 11, sir dung c/gt dai b Tidn sir dung ddt - Tidn sir dung dgt la s6 tiers ma noel sir dung dgt phai tra cho nha na6c duct tinh tren co so dien tich dgt, gia dgt va tiled han sir dung dgt Dien tich dgt tinh thu tien sir dung dgt la dien tich dgt &roc nha nu& giao dgt co thu tien sir dung clgt Gia oldt tinh thu tien sir dung ddt la gia cldt theo muc dich sir dung (la diro.c giao tai thin diem giao dgt UBND cap tinh ban hanh theo quy dinh ciat Chinh phu Gia ddt tinh theo tien sir dung dat trtretng hop dgu gia dgu, hoac ddu thdu du an co sir dung dgt la gia dgt (rung dgu gia Thed han sir dung dgt &roc xac dinh theo quygt dinh giao dgt - Ngubi sir dung dgt ma nha mr6c giao cldt co thu tien sir dung dat chrgc mien tit sir dung dat, lien time dgt sir dung dgt van muc dich san xuat, kinh doanh thuoc link Nitre, dia ban uu dai clan tu, sir dung dgt de icay dung tong trinh cOng tong co muc dich kinh doanh thuOc ruth vire gido due, y tg, van hag, the duc, the thao, thuc hidn chinh sach nha ar, data dgi voi ngued co tong voi each mpg, he gia dinh ngheo, don bao dan tee thieu s6 a viing co didu kien kink tg — hei dac biet Ich6 khan; nha may xi nghiep pith di dbi theo quy hoach sir dung dgt de xay dung nha trung cu cho tong than cita cac khu c6ng nghidp, k9 tut xa sink viten, nha a cho ngued phai di dai thien tai NgtrOi sir dung ddt ma nha nu& giao dgt co thu tien sir dung dgt &roc giam tien sir dung ddt sit dung ddt vao muc dich san xuat, kinh doanh thuec link vue, dia ban au dal dau tu, &roc nha nu& giao dgt d6i voi nha may, xi nghiep phai di diri theo quy hoach c Tien time dgt Chuyen de I: Tdng quan ve qudn ly du an ddu tu xdy dung cOng trinh Tài liệu lưu trữ http://tailieuxd.com/ - Tien thud dat la khoan tien ma ngtrei sir dung dat phai tra cho Nha nude theo hop along thud* dat Tien thud dot thu met nom bang din tich thud nhan vol don gia thud Mt - Mien, giam tien thud dat - Ngued sir dung clgt duct nha rank cho thud dat throe mien tien thud Mt dth v6i du an dau to thuOc HMI vac dac bidt khuyen khich dau to dirge dau to tai dia ban kinh to — xa hOi dac bidt kh6 khan; Du an sir dung Mt xay dung nha chung cif cho Ong When cita cac khu cling nghiep; Dkr an sir dung dal xay dung k9 ttic xa sinh vien bang tien tir ngan sach nha nu6c; Du an sir dung dat )(ay dung cOng trinh c6ng UM-1g c6 ;nue filch kinh doanh (xa hth Ma) thuOc link vac Gido duc, Y t6, Van h6a, the due the thao, khoa hoc — cling nghd, du an gap kilo khan pith tam ngirng xay dkrng, tam nerng host dQng dtroc mien tien time dat, thud mat mr6c theri gian tam ngirng )(ay dung co ban, tam nerng host dOng theo sit xac nhan cim ca quan cap gigy phdp dau to hoac cap Clang k9 kinh doanh Ngubi sir dung dal duoc nha ntroc cho thud at dd sir dung lam mat bang san xuat kinh doanh, thud dat, time mat nu& de sir dung vac) muc theft sin xuat kinh doanh ma khOng phai la san xuat nOng nghidp, lam nghidp, nu6i tong thity san, lam mudi bi thien tai, hea hop, tai non bat kha Ichang duqc giam tien thud dat d Thud sir dung dat Co sä Oars 19 cim van de hien van la Phap ldnh thud nha dat ban hanh nom 1992 va throe sira ddi, b6 xung nazi 1994 Bat hop 19 16n nhat la thud d6i voi dat phi Ong nghiep va tai san gin lien v6i Mt Can dr tinh thud la dien Lich dgt, gia dat tinh thud va thud suet Thy nhidn, thug sir dung dat cl6i vth dot & tinh theo thud nha dot can ar mac thap Ye mat kinh td, thug yoi vidc xoa IDO bao cap nha d thi dua bat Ong san (nha, cOng trinh) vao kinh doanh thi mdc thud dang khuyen kWh dau cc, tich trfr Vide danh thug lay den chua thuc hien throe, dac bidt la viec danh lay den mire cao vac) then tich dot duce gilt nhung khOng sir dung 2.3 Gia dat Gia quyen sir dung dot (San day goi 1a gia dat) la s6 tien tinh trdn mot don vi didn tich (1St nha ntr6c quy dinh hoac dirge hinh giao dich ye quyen sir dung dat Gia dat claqc hinh 03 trubng hop: a Do UBND cap tinh quy dinh gia: Can di vao nguyen the dinh gia phttong pilaf) xac dinh gia dat va khung gia cac loaf dal chin"' phis quy dinh, UBND cap tinh quy dinh, UBND cap tinh xay dung gia dgt cu the tai dia phuong Gia dat UBND tinh, ph6 true thuOc TW quy dinh duct cling b6 cOng khai 01 thong 01 hang nazi b Gia dat dgu gia quyen sir dung (Mt hoac dau than du an c6 sir dung dat: Nha nude giao dot c6 thu tien sir dung dat, cho thud dot theo hinh thiic dau gig guy& sir dung dot hoac dau than du an co sir dung dat cac trading hop dau to xay dung nha b a ban hoac cho thud; Dau to xay dung ket can tang de chuyen nhtrong Mac cho thud; Sir dung quy dat de tao v6n cho dau to xay dung Chuyen de 1: Tong quan ve qudn 19 du* ddu ne xdy dung cdng trinh Tài liệu lưu trữ http://tailieuxd.com/ cho ket cgu tang, sir dung clgt lam mat bang xay dung co so san xuat , kinh doanh Gia thing dau gia quyen sir dung dat hoac dgu than du an co sir dung &it khOng thap hon gia dat UBND tinh, ph6 true thuOc TW quy Binh c Do ngtrii sir dung clgt thOa thuan ye gia dgt v6i nhimg ngtrai co lien quan thgc hien cac quyen chuyen nhugng, cho thue, cho thue lai quyen sir dung dat, gop v6n bang quyen sir dung dat Gia dgt UBND cap tinh cOng b6 clagc sir dung lam can dr de tinh thu6 sir dung dgt , thu6 thu nhap tit chuyen quyen sir dung Mt, tinh tien sir dung dat va tien thue dat giao dat, cho thue dat kh6ng thong qua dgu gia guy& sir dung dgt hoac dau than du an c6 sir dung dat, tinh gia tri quyen sir dung dgt giao dat kh6ng thu den sir dung dat, le phi Mr& ba, bgi thtrang nha nuac thu hdi dat, tinh tien boi thuOng cloi vol ngued co hanh vi vi pham phap luat ve dat dai ma gay thiet hai cho nha nuot 2.4 Thu 116i dgt; boi thubrig; tai dinh cu lien quan tad du an dau tu xay dung cling trinh a Cac twang hop thu hoi dat - Nha nubs thu hed dgt sir dung vao muc dich qu6c phOng, an ninh, lai ich qu6c gia, lgi ich cOng cOng cac truang hop: sir dung dat cho muc dich qu6c phong, an ninh; sir dung dgt de xay dung tru sec co quan cOng trinh sir nghiep dugc nha nu& giao dat kitting thu den sir dung dgt, sir dung dgt de xay dung chit so cita td chile ntrOc ngoai co chdc nang ngoai giao; sir dung dat de xay dung cac cling trinh cOng cOng, khOng nham muc dich kinh doanh; sir dung dgt de chinh trang, ph& trik khu d6 thi va khu clan cu nOng th6n; sir dung dgt cho cac co so ton giao sir dung vao muc dich phat tridn kinh to cac - Nha nu& thu hoi eta twang hop: Sir dung dat de dau tu xay dung khu cling nghiep, khu cOng ngh'e cao, khu kinh re; Sir dung dat de that hien cac du an dau tu san xuat, kinh doanh, dich vu, du lich thuOc nh6m A theo quy Binh cita Phap luat ve dau tu da &lac ca quan nha - nu& c6 thgm quyen xet duyet hoac cho phep dau tu ma citr an khOng the sir dau tu khu cOng nghiep, khu cling nghe cao, khu kinh tg; sir dung dat dung cac du an dau to cO nguOn v6n h8 trq phat trien chinh fink (ODA); sir dung &St that hien du an c6 100% von dau to nu6c ngoai da dugc co quan nha nu& c6 thim guy& xet duyet hoac cho phep dau tu ma du an d6 kh6ng the dau khu clang nghiep, khu tong nghe cao, khu kinh to" dang sir dung dat thi ngtred thue dat kh6ng - TrtrOng hgp thue dat cita dugc chuyen muc dich sir dung (1St Hon nfta, pita') luat ve dat dai nghiem cam kh6ng ducfc chuyen muc dich sir dung d6i voi dat da giao de sir dung vao muc dich qu6c phong, an ninh, lgi ich qu6c gia, loi ich cling cOng, xay dung khu cOng nghiep, lam mat bang san xuat kinh doanh phi nOng nghiep sang muc dich xay dung kinh doanh nha b 2.5 I36i thuang, giai ph6ng mat bang, tai Binh cu a D6i vai du an dau tu xay dung cOng trinh thi co muc dich kinh doanh thi HOi clang den bit giii ph6ng mat bang xay dung chit dau to xay dung cling a a a a Chuyen de 1: Tdng quan ve qudn ly dy an ddu tuxdy dung clang trinh Tài liệu lưu trữ http://tailieuxd.com/ + Giai doan chucin bi du an: Dtr toan chi phi cho cOng tic chudn bi du an (trot duyet; ket qua Ikra chon nha thliu theo quy dinh cua Luat Diu thou; hop Bong gicra chit dau to voi nha thiu + Giai doan thkrc hien dkr an: Du an din to fly dung cOng trinh (hoac bao cao kinh to-ky thuat dai voi du an chi lap bao cao kinh to-ky thuat) kern quyat dinh clan to &la cif) c6 tharn quyen, cac guy& dinh dieu chinh du an (nau c6); ket qua lua chon nha thou ; hop clang gitta chit dau to va nha thou (bao gam ca the tai lieu kern theo hop clang); du toan va quy& dinh phe duyet dkr toan cua timg cOng viec, hang muc cOng trinh, cOng trinh deii voi twang hap chi dinh thiu hoac to thkrc hien va cac cOng viec thkrc hien khOng thOng qua hop clang 3.2 HO so toan 3.2.1 D6i voi cac chi phi cOng tic quy hoach, chufin bi du an: phai c6 du man throe duyet, hop clang, ban nghiem thu khai luong cOng viec hoac bao cao ket qua cOng viec hoan 3.2.2 DOI voi cac ding viec thkrc hien thOng qua hop dOng xay dung: Viet toast duce thuc hien pha hop voi hinh thIrc gia hop deng (iron goi, don gid ce dinh, gia dieu chinh, gid ket hop), se Lan toan, gia tri tong Ian toan va dieu kien toan quy dinh hop clang Khi có kh6i Itrong hoan throe nghiem thu theo giai doan toan va dieu kien man hop d6ng, chu din to ldp 116 so de nghi wan giri Kho bac nha ntr6c, bao gam: - Bang xac dinh gia tri kh6i luting cOng viec hoan theo quy dinh ve phuong thus, cac Ioai gia hop Ming - Gigy de nghi toan van dau tu; - Cluing tit chuygn tign Khi c6 khai luting phat sinh ngoai hop clang, chi din w giri Bang xac dinh gia tri khai luting phat sinh ngoai hop d6ng (theo quy dinh tai Phu luc ThOng to so 06/200711T-BXD 25/7/2007 caa BO Xay dung vg twang din hop dang hoat d'Ong fly dung hoac van ban b6 sung thay the -, nau co) 3.2.3 Thanh toan kh6i hong hoan khdc: Ngoai cac cOng viec da thud to van, cac Ioai clang viec khac duct toan kid Ida c6 du cac can at chting mink cOng viec da duct thuc hien nhu sau: - D6i voi le phi cap dat xay dung, thug chuyen guy& sir dung dat: phai c6 hoi don, chung tit hop le cua ca quan thu den - D6i \fad chi phi den IA giii ph6ng mat bang: phai cal bin xac than khai lucrng clan bit di thkrc hien; hop (long va bien ban ban giao nha (throng hap mua nha phuc vu di clan gal phOng mat bang) Rieng chi phi cho cOng tic t6 elute den bit giai phong mat bang phai c6 cht toan &roc duyet Chuygn a 8: Thanh tam, guy& tocin von au tit xdy dung cOng trinh Tài liệu lưu trữ http://tailieuxd.com/ D6i yea cOng talc den bit, giai pheing mat bang phai xay dung cac cOng trinh (bao gom ca xay dung nha di dan giai phOng mat bang): viec tam thig, toan dugc thuc hien rani doi voi cac dtr an hoac gOi thou xay dung cOng trinh - Cac chi phi khoi cOng, nghiem thu, chay thin, khanh thanh: phai co van ban cita cap c6 thdm quyen cho phep (trir truang hop chay thir), du toan (lucre duyet va bang ke chi phi chit dau tu lap - Cac chi phi chuyen gia, dao Lao cOng nhan ky thuat va can b0 quail ly san xuat: phai c6 hop clang, du man chi phi &roc duyet, bang ke chi phi cha dau ar lap D6i v6i chi phi bao hiem cOng trinh: phai c6 hop clang bao hi6m - D6i vdi chi phi guan lY du an: Cac chi phi theo ty le (%), toan theo dinh mac quy dinh; cac chi phi theo hop dong (ke ca truemg hop thue to van man ly chi an), toan theo quy dinh dia hop °long; cac chi phi phai lap theo du toan, toan theo toan clugc duyet Quy trinh, thu Ric toan 4.1.Nguyen talc kidm scat toan cna Kho bac nha nuoc - Tren co s6 h6 so de nghi toan cita chit dau tu, Kho bac nha nu6c can ca vao cac dieu khoan toan &roc quy dinh hop cleing (s6 Ian toan, giai dean toan, thei di6m toan va cac dieu kien toan) va gia tri tirng Ian toan d6 toan cho chit dau at Chu dau tu to chiu trach nhiem ye tinh chinh xac, hop phap caa khoi luting thuc hien, dinh mire, don gia, du man cac loai cOng viec, chat Wong cOng trinh, Kho bac nha nu6c khOng chiu trach nhiem ye cac van de Kho bac nha nu6c can cd vao h6 so toan va thtrc hien toan theo hop (tong - Kho bac nha nu6c thgc hien kiem seat toan theo nguyen talc toan throe, chap nhan sau cho timg Ian town va ki6m seat tru6c, toan sau d6i vgi kin Loan cg6i cang cita goi that', hop clang 4.2 ThOi han, hinh thdc toan - Trong vaing lam viec k6 tit than du 116 so toan theo quy dinh cita chit dau at, can ca vao hop d6ng (hoac dy toan ducyc duyet d6i v6i cac cOng viec duct thgc hien khOng thOng qua hop (long) Ira s6 tien duoc man theo de nghi cita chit' dau tu, Kho bac nha nu6c ki6m seat, cap v6n cho du an, (long th6i theo de nghi cita chit Tau tu, thay mat chit dau tu toan true ti6p cho the nha than, thu hai v6n tam tang theo quy dinh - K6 hoach von nam dal bo tri cho du an chi toan cho khOi luting hoan duct nghiem thu d6n 31 thang 12, filed han toan (g6m ca tam dng va toan khoi Wong hoan thanh) -den he't 31 thang 01 nam sau (trir the chi an duroc cap c6 tham quyen cho phep keo dai thbi gian thgc hien va toan) - Chit dan to phai bit; tri du vein k6hoach hang nam de mua bao hiem cOng trinh xay dkmg theo quy dinh Nha nu6c khOng toan cho chit (tau to de be dap cac chi phi thiet hai, riti ro thu0c phArn vi bao lildrn netu chit dau tu khOng mua bao hiem cOng trinh xay dung thee quy dinh hien hanh Chuy en de 8: Thank wan, quyil town von ddu tuxdy dung (Ong trinh Tài liệu lưu trữ http://tailieuxd.com/ - SO vein toan cho tang cling vies, hang muc cOng trinh, cOng trinh goi than, gia hop ding; tOng s6 von khOng duce yuct du toan dugc duyet hoac toan cho dir an khOng duct vugt tong mdc dau to da duct phe duyet - S6 vein toan cho du an nam (bao gam di tam ling va toan khgi lacing hoan thanh) khOng duct vugt kg hoach van ca nam da b6 tri cho du an Trach nhiem, quyen han cilia Ban quart lY du an, Chit dau tit, nha than 5.1 Trach nhiem, quygn han dm Ban quail 1Y du an, Chit dau to - Thirc hien chic nang, nhiem vu duct giao theo quy dinh Ti'gp nhan va sir dung von citing muc dich, dung dgi Wong, tigt kiem va co hien qua Chgp hanh thing quy dinh cua phap luat vg chg (16 quail 1Y tai chinh dau to phat trign - Thuc hien viec nghiem thu khgi luting, lap h6 so toan va (16 nghi toan cho nha thau theo thbi gian quy dinh cua hop clang - Tit chiu trach nhiem vg tinh chinh xac, hop phap cita kheii lacing thuc hien, dinh mdc, don gia, dg toan cac loai cOng viec, chat 'gong cOng trinh va gia tri d8 nghi toast; dam bao tinh chinh xac, trung thgc, hop phap cita cac s6 lieu, tai lieu ho so cung cap cho Kho bac nha nu& va cac co quan chile nang cua Nha nu6c - Bao cao kip thin., day du theo quy dinh cho co quan quy6t dinh dAu to va cac co quan nha mak lien quan; cung cap dit ho so, tai lieu, tinh hinh theo quy dinh cho Kho bac nha ntrac va co quan Tai chinh phut vu cho cOng tac pan ly va than v6n; chiu sty kidm tra cua co quan Tai chinh va co quan quyet dinh dau to ve tinh hinh sir dung von tau to va alp hanh chinh such, ch6 dO tai chinh dau to ph& tn & cita Nha nu6c - Thtyc hien kg man don vi chit dau tit; quygt man von dau to theo quy dinh hien hanh - Duct yeti cau toan von da co du di8u kien va yeu cau Kho bac nha ntrec tra 16i va giai thich nhung not dung chua thou clang viec toan von 5.2 Mich nhiem, quy8n han cita Ban quan ly du an: - Kim tra 116 so (18 nghi chit dau to tam Utz, Wan theo dung quy dinh cua nha nude Ki6m tra tY le cling nhu th0i han tam ling, toan quy dinh hop Tang - Kim tra kh6i Wong, don gia, gia tri de gnh toan (ke ca phan phut sinh) theo thing quy dinh hop (long - Chin trach nhiem tru6c chit dau to ye cac so lieu da icidrn tra de chit dau to kY d8 gnhi toan Chuyen di 8: Thank loan, guy& roan Wit dela Iuxay dung bong trinh Tài liệu lưu trữ http://tailieuxd.com/ - De nghi to chdc kidm soilt toan thtrc hien yiec tam ling, town cho nita thCiu trueng hop duck: chit da lit u9 quyen hoac giao nhiem vu 5.3 Trzich nhiem, quygn han cUa nha than: - Lap h6 so de nghi chit (IL or tam (mg, toan theo dung quy dinh cna nha nu& - Dam bao de nghi toan dung ty le cling nha theri han tam dng, toan quy dinh hop clang - Chin trach nhiem vg tinh chinh xdc cita 116 so toan II QUYET TOAN VON DAU TH XAY DUNG CONG TRINH Cac van ban phap quy chn yeu quy dinh ve quyet toan: - ThOng to ciaa BO Tai chinh so 33/2007/TT-BTC 9/4/2007 huong dan quyet toan dkr an hoan thuOc nguon von nha nuac (TT33/BTC) - Thong to cua BO Tai chinh so 98/2007/TT-BTC 9/8/2007 sira clei be sung met so digm eua TT33/BTC - Th6ng to ctia BO Tai chinh so 53/2005/TT-BTC 9/4/2007 hugng clan lap, tham dinh bao cat) quygt toan DTXDCB thuOc ngugn von ngan sach nha nu& theo nien ngan sach hang nam Khai niem va phan loci quy& toan - Tgt ca cac du an dau to sir dung von Nha nuesc, bao g6m von Ngan sach nha nugc, von Tin dung clan to phat tridn cita Nha nage, von Trai phigu (Chinh phit, Chinh quygn dia phuong), von Tin dung Nha nugc bao lanh, vein Dau to phat tridn cua cac TOng C6ng ty nha nage, COng ty trach nhiem huu han mot vier, sau hoan deu pith quygt toan von dau to xay dung cOng trinh - Cac du an chit tich ity ban nhan dan xa, thi trail quygt dinh dau to Va dg an cap c6 thdm quyen giao ity ban nhan dan xi', thi tran lam chi] dL to thgc hien theo Thong to htrang dan rieng ve quan 19 von dau to xay clung co ban thugc xa , thi van (hien la Thong to dm BO `Di chinh s6 75/2008/1'1'-BTO 28/8/2008 Huang dan quail 19 vein thin to thuOc ngugn von nggan sach tin trgn) - Chit dau to co trach nhiem lap 116 so quygt toan von dau to cOng trinh, hang muc cOng trinh hoan de trinh ngtrai c6 tham quyen phe duyet cham nhgt la 12 thang cl6i vai chi an quan Qugc gia va chr an nhOm A, thang cl6i du an nhom B va thang d6i veri du an nhOm C kg' tir cOng trinh hoar' thanh, dna vao khai tilde sir dung Sau thang lcd tir c6 quy6t dinh phe duyet quy& toan vein dau to du an hoan thanh, chit dau to c6 trach nhiem giai quy& cOng nq, tat toan tai Ichoan cita dkr an tai co quan toan cho vay, cap phat vein dau ttr - Vein dau to dugc quygt toan la toan b0 chi phi hop phap da thkrc hien dua du an vao khai that sir dung Chi phi hop phap la chi phi qua trinh dau to dirge thtrc hien pham vi thigt kg, dkr toan da phe duyet kt ca phan dieu a Chuyen di 8: Thanh town, guy& toan von dau ta may dung cOng trinh Tài liệu lưu trữ http://tailieuxd.com/ chinh,'136 sung, thing veil hop clang da Icy kat, phit hop voi cac quy dinh caa phap luat D6i voi ode du an sir dung van ngan such nha ntrac till van drin tu duoc quyet toan phai nam gigi han tong muc Mu tu throe cc co tham quyen phe duyet - Bao cao quyet toan du an holm phai xac dinh day da, chinh xtic tang chi phi clan tu da thuc hien; phan dinh nguan van Mu tu; chi phi Mu to &roc phap khOng tinh vao gia tai san hinh qua Mu Ur du an; gia tri it san hinh qua Mu tu: tai san ca dinh, tai san tau Ong; clang thOi phii dam bao dung not dung, thiri gian lap, thdm tra va phe duyet theo quy dinh - Doi voi cac du an quan quac gia, cac du an nhom A gam nhieu dtr an phan hoac tidu du an, nett tirng du an phan hoac tieu du an dot lap van hanh khai iliac hoac thtrc hien theo phan kj , Mu tu &roc ghi van ban phe duyet du- an hoac Bao cao Mu tu, thi mai du an phan hoac tidu dtr an duct time hien quy& toan von Mu tu nhu mat du an Mu tu dot lap - Doi voi cac du an co nhieu hang muc tong trinh, toy theo quy mO, tinh chat va thOi han xay dung cOng trinh, chit dau to co the thtrc hien quyet toan van Mu tu xay dung cho tirng hang muc clang trinh hoac toan bo cOng trinh sau hang muc cOng trinh, clang trinh hoan dua vao khai that sir dung theo yeti cau cua nguei quy& dinh Mu tu Gia tri de nghi quy& toan cita tOng hang muc ding trinh bao gam: chi phi xay dung, chi phi thiet bi, chi phi tu van, chi phi to van dam to xay dung va cac lchoan chi phi lchac co lien quan trgc ti6p den hang muc Sau toan bo du an hoan thanh, chil Mu tu tang guy& man toan bo du an trinh ngtrOi co thdm quyen phe duyet va phan Nil chi phi chung cua dq an cho ding hang muc clang trinh thuac du an - DOI voi cac du an Mu tu co sir dung van nu& ngoai (van Nha nu& bao lanh, van vay, van vien trg tir cac Chinh phit, td chile, ca nhan nguoi nu& ngoai) hoan phai thuctien quy& toan theo quy dinh hien hanh cua Nha nugc va cac quy dinh lien quanCita Dieu a& quac to (nen co) chinh thirc (ODA) - Doi voi cac du an sir dung upon van ho tro phat tn & gam nhieu hop phan, co hop phan chi phi Mu tu xay dung co bin, co hop phan chi phi haith chinh, sty nghiep dtroc quy& toan nhu sau: + Hop phan chi phi xay dung co ban quy& man theo quy dinh cu the caa Nha ntrac ve Mu tu Nay dtmg; + Hop phan chi phi hanh chinh, sty nghiep quyet toan theo quy dinh cu the cita cite 1c6 toan lath chinh, sty nghiep - Deli vat clg an cia co quan dai dien Viet Nam tai nu& ngoai, du an có yeu cau co mat thuac an ninh vac phong, du an mua sb hitu ban quyen, viec quy& toan du an hart dugc thtrc hien theo quy& dinh rieng cita Thu ttrang Chinh phil ten co so de xuat va kien nghi coa co quan co du an - Rieng dai voi ale du an sir dung van ngan sach nha ntrac phai co quyet toan van Mu tu thee Men da ngan sach hang Liam va quy& toan dtr an hohn Chuyetz de 8: Thanh Wan, quy& loan vdn dciu tu xay clang cong trinh Tài liệu lưu trữ http://tailieuxd.com/ NQi dung bao cao quyet town va 116 sa trinh duyet quy& toan 2.1 NO dung Bao cao quy& toan: - Ngu6n von &in tu thtm hi'6n du an tinh den khoa s6 lap bao cao quy& man (chi tier theo tirng nguein van dau tir) - Chi phi &in to de nghi quy& man chi tiat theo co cgu: xay dung, mua san va lap dat thiat bi, chi phi quan 19 du an, chi phi to van dau to xay dung va chi phi khac; chi ti& theo hang muc, khoan muc chi phi clan tit - Xac dinh chi phi dau to thi4 hai khOng tinh vao gia tri tai san hinh qua dau tit - Xac dinh s6 luong va gia tri tai san hinh qua dau to cita dtr an, cOng trinh hoac hang muc cOng trinh; chi tiel theo nhOm, loai tai san co dinh, tai san bin dOng theo chi phi thtyc * Bidu mau Bao cao quy6t man - D6i vOi du an hoan thanh: g6m cac bidu theo Mau s6: 01, 02, 03, 04, 05, 06, 07, 08 /QTDA thuOc Phu luc s6 02 kern theo ThOng to s6 33/2007/11-BTC - D6i voi hang muc cong trinh hoan thanh: Gam cac bidu theo Mau so: 01, 02, 03, 04, 05, 06 /QTDA thuOc Phu luc s6 02 ken theo ThOng to s6 33/2007/1T-BTC - D6i voi dtr an quy hoach hoan thanh; dai v6i chi phi chuan bi dau to cita du an bi hu9 b6 theo quygt clink cira cap c6 thgm quyen, gam cac bidu theo Mau s6: 07, 08, 09/QTDA thuOc Phu luc s6 02 kern theo ThOng to s6 33/2007/TTBTC - Noi nhan bao cao quy6t toan: Co quan thdm tra, phe duy6t quy& man; Cdp tren truc tiap cUa chit ddu to (nail c6); Co quan cap van, cho vay, toan 2.2 HO so trinh duyet quyat toan (Gam 01 be giri co quan than tra phe duyet quy& toan) 2.2.1 D6i vol du an, cOng trinh, hang muc cOng trinh hoan thanh: - To trinh de nghi phe duyet quyat toan cita chit dau to (bAn g6c) - Bao cao quySt toan du an hoan theo quy dinh - Cac van ban phap 19 co lien quan theo Mau s6 02/QTDA (ban gac hoac ban sao) - Cac hop dong kinh t8, bien bin 19 hop clang (nau co) giva chit dau to vdri cac nha than tittle hien du an (bAn gac hoac ban sao) - Cac bien ban nghiem thu hoan be phgn cOng trinh, giai doan thi cOng xay dung cOng trinh, nghiem thu lap dat thief bi; Bien ban nghiem thu hohn du an, cOng trinh hoac hang muc cong trinh de dua vao sir dung (ban gac hoac ban sao) - Toan 60 cac ban quy& toan khai lacing A-B (ban gac) Chuy en de 8: Thanh totin, quyet totin von ddu wxciy dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ - Rio cao kat qua kidm man quy& toan du an hoan (nau co, ban g6c); kern van ban dila chit dau to ye kat qua kidm wain: nOi dung thangnhat, nOi dung khOng thong nhat, kian nghi - Kat luan tra, Bien bait kidm tra, &to cao Ici6m man cita cac air quan: Thanh tra, Kidm tra, Kidm Man Nha nu& (nau co); kern theo bao cao tinh hinh chap hanh cac bao cao tren cua chit Mu tu Trong qua trinh thdm tra, chit dau to c6 truth nhiem xuat trinh cho co quan tham tra cac tai lieu phut vu cong tac tham tra quyat toan: H6 so hohn cOng, nhat k1 thi cOng, 116 so dau thau, dir toan thiat ka, chr than bd sung va cac 116 so cluing ttr man c6 lien quan 2.2.2- D6i vat dir an quy hoach; chi phi chuan bi dau to cita du an duct hug' bo theo quy& dinh dm cap co tham quyan: - To trinh de nghi phe duyet quy& loan cita chit dau to (ban g6c) - 13do cao quyat toan theo quy dinh - Tap cac van ban phap 11 có lien quan (ban g6c hoac ban sao) - C.:4c hop Ming kinh t6 gifra chit dau to voi cac nha than; bien ban nghi6m thu 19 hop ddng (n6u c6, ban g6c hoac ban sao) Trong qua trinh thgm tra, chit dau to c6 trach nhi6m xuat trinh cac tai Btu khac 05 lien quan dgn quy6t than v6n dau to cita dm an duce co quan tham tra quy6t town yeti cau Trinh tit, thu tut quy6t toan vein clAu to - Chit d'Au to lap bao cab quyet than - Kiem Wan quy6t toan v6n dau to + Du an quan qu6c gia, du an nhom A, du an nhOrn.B sir dung van nha nu& hoan Mu phai kidm man quyat toan Critic trinh cap c6 tham quydn tham tra, phe duyet quy& toan; cac du an On lai thtt hien kidm toan quyat man theo you cau oh cap có thdm quydn + Chit dau to td chtic Itra chop nha thau kidm man theo quy dinh cita phap luat v6 dgu than va k9 kit hop ddng lciem Man quyat man du an 'loan theo quy dinh cita phap luat ve hop ddng + Nha thau kiem toan quy& toan phai la cac doanh nghiep kidm toan dirqc lap va hoat ding theo quy dinh cua phap luat ve lap va hoat dQng doanh nghiep tai Viet Nam va quy dinh tai Nghi dinh so 105/2004/ND-CP 30/3/2004 cita Chinh pith ye kidm Man dOc lap + Nha thau kidm man thtt hien kidm toan quyat man du an hoan thanh, lap bao cao kidm toan phai tuan thit Chan mut kidm toan bao cao quyat toan von dau to hoan BO TM chinh ban hanh va cac not dung cu thd ve not dung Bao cao kidm toan Chuyen de 8: Thanh toan, quyit tocin von ddu tu xdy dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ -Shia dau to 4p va girl 01 bo Ho so trinh duyet guy& toan (sau da thuc quan Odin tra quyet loan tie'n Unit hien kiem wan, neu co theo quy ditch) cho guyen ph& duyet Bao cao guyet toan tharn tra trtroc ngueri có ThAm tra, phe duyet quy& toan van dau tin 4.1 Thdm tra quy& toan 4.1.1.Thdm quydn thdm tra quygt toan - Truth:, ngtrai c6 tham quyen phe duyet quyet toan, co quan sau clay se tham tra quyet toan: + D61 vat du an dune QueCc hoi quydi dinh chit' tracmg dau ttr, Thu tuarng Chinh phit quyei dinh &tit tit: BO Tai chinh them tra; + Doi vai du an sir dung von ngan sach nha ntrecc thuQc cac co quan Trung gong quart 19: ngtrai c6 thgm quydn phe duyet quygt town giao cho don vi c6 chile nang thuQc quyen quan 19 t6 critic thdm tra + Doi vii cac du an sir dung von ngan sach nha nu6c thuQc tinh, ph6 Tai chinh t6 citric tham tra true thuQc trung mug quan 11: + D6i vii cac du an sir dung van ngan sach nha nu& thuQc cap quan, huyen, ph6 thuQc tinh quail 19: PhOng Tai chinh t6 chtic thdm tra + D6i vii cac du an lai, nguOi c6 thdm quydn phe duyet quygt toan giao cho don vi c6 chic nang thuQc quyen quan 19 t6 chic thdm tra - Truerng hop can thigt, ngueri c6 tham quydn phe duyet quygt toan quygt dinh lap t6 cOng tac than' tra a thuc hien thdm tra truOc phe duyet quygt toan; phan cira t6 cOng tac tham tra quygt toan gam vien cira cac don vi c6 lien quan 4.1.2 NO dung thdm tra - Dal vai du an del kiim wan quy ei toan: Tren co sir Bao cao kgt qua kidm toan du an hoan thanh; co quan (don vi) chi) tri than' tra guy& toan thtrc hien thdm tra theo cac not dung sau: + Tharn tra tinh tuan thit Chudn muc kidm toan bao can quygt toan van dau to hoan va cac n0t dung cu thd cira Bao cao kgt qua kidm toan dkr an hoan thanh; ngu chua darn bao yeu eau so voi quy dinh, co quan thdm tra c6 quyen yeu eau nha thau kidm toan thuc hien kidm toan lai hoac kidm toan b6 sung + Thdm tra viec ap dung van ban quy pham phap luat, railing can cir phap 19 ma kidm toan vigil sir dung a kidm toan du an + Xem xet nhung kign nghi, nhUng not dung khac gicia bao cao quygt toan cna chit dau to va bao cao kidm toan dtr an hohn caa nha thau kidm toan + Xem xet viec chap hanh cua chit dau to va cac don vi c6 lien quan doi vol y kign k& Wan cira cac co quan Thanh tra, Kidm tra, Kidrn toan nha ntrac (ndu co) 10 Chuyen de 8: Thanh todn, (guy& toan von dons tu xay dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ - Doi thi du an khong kient toan guy& roan: D6i vdi du an khOng kiem toan quyet town, co quan tham tra thuc hien thdm tra va lap bao cao ket qua thdm tra quyet toan du an hoan theo thing trinh to va nOi dung quy dinh 4.1.3 Trinh to sham tra va nOi dung cita Bao cao k& qua than) tra quy6t toan du an hoan Doi ved cac du an tit nhom B tra len: TM truing don vi chit trl tham tra quyet toan can cu ch6 c10, tieu chart, dinh mac chi tieu theo quy dinh hien hanh ciia Nha nude de duyet du toan chi phi tham tra, phe duyet quy& toan theo cac net dung quy dinh tai diem (2.3) Muc VIII, Phan H, ThOng to s6 33/2007/1 1BTC, gam cac chi phi nhu: Chi dui lao cho cac vien thdm tra; chi tra cho chuyen gia hoac t6 cluic tu van thuc hien thamtra; chi tong tac phi, van phOng pham kern theo gidy de nghi toan giri chit dau tit Chb dau to va co quan town thuc hien titan theo du toan duqc duyet - Thcim tra 116 so' phap 151: + Thim tra viec chap hanh trinh tit, gib tuc ddu tu va xay dung theo quy dinh cua phap luat ve eldu to va xay dung + Thdrn tra viec chap hanh trinh tu, thu tuc kra chon thau theo quy dinh cua phap luat ve dau thdu + Thdm tra tinh phdp 19 dm cac hop clang kinh t6 chit dau to k9 vdi cac nha than (at van, xay dung, cung dng vat tu thiet bi) de thuc hien du an -Thdm tra nguOn vein dau tu cba du an : + D6i chi6u s6 van da cap, cho vay, toan chit clan tu bao cao voi s6 xac nhan cita co quan cap vein, cho vay, toan lien quan de xac dinh s6 vein dau tu that t6 thuc hien + Thdm tra sit phb hop viec sir dung nguan van dau tu so vdi co can xac dinh quy6t dinh dau to dia cap c6 thdm quyen - Thdm tra chi phi ddu tu : Cac khoan chi phi dau tu cila du an a, the dirge that hien Uri phirong tit: Chit clan to (ban quan 19 citr an) to thuO hien va Cac LIM than that hien theo hop (long * Thcim tra Wang cling viec cha ddu tu (ban qudnO5 du an) to that hien: + Nhiing tong viec chit dam at (ban quan 19 du an) to thuc hien bao gam cac khoan muc chi phi thuOc chi phi quan 12 du an va cac g6i than chit dau to dirge phep to thtrc hien theo quy dinh cita phap luat v6 Mu than + Thant tra cat nOi dung, Ich6i Wong ban tinh gia tri de nghi guy& toan cila chit dau tu vdi bien ban nghiem thu kh6i Wong; doi chieb don gia ban tinh gia tri d6 nghi quyet toan cua chit (Mu tu vdi don gia du toan cluot duyet dam bao phi] him vdi dinh mdc, don gia cita NM nude hoac pith hgp ved nguyen sac lap dinh muc, don gia theo quy dinh cila Nha nude Qua xac dinh 11 Chuyen de• 8: Thank wan, quyet twin v6n (Mu tie xay dung tong trinh Tài liệu lưu trữ http://tailieuxd.com/ throe Qia tri quy& town can cOng viec hoac ggi than chi) (Ian to (ban quan 19 clu an) to that hien • * Thiitn Ira &tang cong viec Lac nhd thdu that hien theo hop dong: Thy theo dac diem, tinh chat dia da an, cOng trinh xay dung; vgi tat ca cac loai hop clang hoat dOng xay dung; cac ben tham gia k9 kip dong phai thea thuan gia hop clang xay dung cho tang phan cUa hgp dong cg the ap dung mot cac hinh thuc: Gia hop dong tron ggi; Gia hop dong theo don gia c6 dinh; Gia hap deing theo gia (lieu chinh va Gia hgp dong kgt hop hinh thdc gia trOn + Than tri dth veil phdn hop tang Op dung theo hinh that "GO hop dong hon goi" (k/tong phtin biet hinh that Itta chop nhd thdu): D6i chigu cac yeu cau, nOi dung cOng viec, kh6i dux hien, don gia ban tinh gia tri de nghi quyet town A-B vgi cac yeu cau, nOi dung cOng viec, kheit lacing thuc hien, don gia ghi hqp clang, ban tinh gia hgp clang va cac tai lieu kern theo hop dong Qua d6 xac dinh duct gia tri quygt torn ccia hop eking Khi nha thou thuc hien day du cac yeu cau, not dung cOng viec, dung khoi luting thuc hien va don gia ghi hgp &Ong, ban tinh gia hgp clang; thi gia tri quygt torn dung bang gia tron g6i cua hqp d6ng rid k9 KhOng chi& tinh lei kh6i lacing cling nha don gia chi tit da ducic cap cg them quyen phe duyet theo quygt dinh trung thou + Therm tra do? voi phan hop dong Op dung theo lank that "Gici hap (tong theo don gia co dinh" (khong plain bigt hinh that lua chon nha thou): Dc5i chigu vgi bien ban nghiem thu kh5i lacing that hien a them tra cac yeu cau, nOi dung cOng viec, kh6i lacing that hien ban tinh gid tri de nghi quygt torn A-13; cloi chigu don gia ban tinh gia tri de nghi quy& torn A-B vgi don giti c6 dinh ghi ban tinh gia hop dOng va cac tai lieu kern theo hop eking; gia tri quygt torn bang kh6i lacing thuc hien da dime nghiem thu dung quy dinh nhan (x) vgi don gia c6 dinh ghi hop dong + Thcirn tra doi vai phdn hop dong Op dung theo hinh that "Gia hop tong theo gia digu chinh" (khong phdn biet hinh that Iva chon nhd thdu): Can cu dieu Men cu the dm hgp clang, xac dinh ro pham vi va phacing thirc dieu chinh cua kip clang Tragng hgp dieu chinh ve Ichei lacing phai can ed hien ban nghiem thu khoi lacing de' thdrn tra Ichdi hieing Trugng hgp dieu chinh v@ don gia phAi can cu nguyen tic diet' chinh don gia ghi hop (long + Thim tra da vai hop tong theo hinh that "Gici hop clang Vet hop" (khong phan biet hinh that Ianchon nha thdu): Hgp &Ong theo hinh thuc "Gia hqp dong kgt hqp" pith xac dinh r6 pham vi theo cling trinh, hang muc cOng trinh hoac nOi dung cOng viec cu the duct art dung hinh thdc hgp clang cu the: tron en, don gia c6 dinh hoac erten chinh gia Viec tham tra tang phan cna hop clang, theo tang hinh thilc hapdong, arcing (mg vgi quy dinh ten Chuyen ti 8: Thanh town, quy& tocin vdn ddu 12 tu xciy dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ * Thcfm tra cac truUng hop phat sinh ve khoi ham : + Cac truOng hgp Oat sinh pham vi hgp &rig: Twang hgp c6 nhang hang muc hoac mgt só not dung chug viec nao dO hgp (king khgng thgc hien thi giam tar gia tri tuang Ung cita nhang ngi dung theo hop dong Truong hgp c6 kh6i luting khOng thkrc hien hoac khgi lacing dugc nghiem thu thap han ban tinh gia hap dong thi giam trh phan kh6i luting kh6ng thkrc hien (hoac thap hon) nhan (x) \lei don gia twang ring ghi hgp thing Truhng hqp c6 cOng viec phat sinh theo yeu cau cha chit dau tu, pham vi hgp clang, kir& luting phat sinh nhO han hoac bang 20% kh6i lacing cOng viec Wong (mg ghi hgp (long thi cong them phan kh6i luting phat sinh dugc nghiem thu nhan (x) vgi don gia twang img ghi hgp clang Twang hgp co cOng viec phat sinh theo ygu cau cin chi) dau tu, pham vi hgp clang, khgi !gong phat sinh Ign hon 20% kh6i hrgng cOng viec twang dng ghi hgp clang hoac kh6i luring phat sinh khgng co don gia hgp cl6ng thi cong them phan kh6i lacing phat sinh dugc nghiem thu nhan (x) vgri don gia diet' chinh chit dam tu phe duyet theo nguyen tac diet' chinh don gia kh6i lugng Oat sinh da ghi hop clang Truhng hgp co clang viec plat sinh theo yeu cau cita chit dau tu, ngoai pham vi hop clang thi tham tra theo dg toan b6 sung da dugc chit dau tu phe dayet kern theo hop dgng b6 sung gia tri phat sinh Viec Itra chon hinh fink hgp clang, (lieu chinh gia hgp (long, didu chinh don gia hgp dong xay dhng phai tuan thit quy dinh tai Nghi Binh s6 99/2007/ND-CP 13/6/2007 Gila Chinh phit ve quan 131 chi phi dau tu xay dgng cong trinh Rieng lath vgi du an sir dung von Ngan sach nha nuOc phai tuan thit hinh thdc hgp doing, dieu kien dieu chinh gia hgp (long, dieu chinh don gia hgp clang dirge ghi guy& dinh cira nguhi co thdm quyen quy6t dinh dau to" * Thcim tra chi phi dau to duet hai kh6ng tinh vao gici tri tai sdn: + Chi phi dau to thiet hal thien tai, dich hoa va the nguyen nhan bat kha khang kirk IchOng thugc pham vi bao hidm + Chi phi dau tu cho kh6i Wong clang viec dugc huS, 136 theo quyat dinh cita cap co tham quyen * Therm tra gici tri tai sdn hinh qua ddu tit Tham tra se; luting va gid tri tai san theo loai: tai san c6 dinh va tai san Itru dgng; nguyen gia (don gia) cita tiring nhOm (Ioal) tai san theo thus t6 chi phi va theo gia quy doi ve thin didm ban giao tai san dua vao san xuat, sir dung * Therm tra tinh hinh cOng no', vat tie, thiet hi tan dong: + Can cu kat qua tham tra chi phi dau at, tinh hinh toan cho cac nha than cita chit dau to des tham tra cOng ng cita dh an 13 Chuyen de 8: Thank wan, guy& town vdn ddu tustay dung cong trinh Tài liệu lưu trữ http://tailieuxd.com/ + Can cu thUt t6 ti6p nhan va sir dung vat tu thi6t bi cUa du an de xac dinh sii ltromz, gia tri vat tu, thi6t bi tan long, de xu[it phtrong an xir 11 + Can cu bien ban Ici6in ke dank gla tai san danh cho hoat dOng Ban quan 19 du an tinh d6n lap bdo cao quy& toan, xac dinh s6 luong, gia tri tai san lai de ban giao cho don vi sir dung hoac xir 19 theo quy dinh * Xem xet vies chdp hank cilta chti ddu to vatac don vi có lien quan defi voi town nha nu& (neit kien kei !Ilan cua cac co quan Thanh tra, Kie'm tra, co) * Nhan xet donh gia, kieh + Nhan xet clanh gid viec chap hanh cac quy dinh cua nha ntrac ye quan clan lir, xay dtmg va dau thau; cOng tac quail 19 chi phi elan tu, quan 19 tai san flail to cUa chit ddu tu; trach nhiem cua timg cap d6i voi cOng tac quart 11 v6n dau tu du an + Ki6n nghi ve gia tri quygt toan va xir 19 cac van de co lien quan DOI voi du an quy hoach hoan va chi phi chutin bi dau to cUa cac du an bi hu9 bO theo quygt dinh dm cap c6 tham quyen: Thdm tra h6 so phap 19 ciia du an.; Tham tra nguon v6n dan tu thkrc hien.; Tham tra chi phi Mu tu thkrc hien chi tigt tirng khoan chi phi phat sinh so voi du toan duct duyet, chg dO, tieu chudn, dinh mttc dm nha nage; Tham tra tinh hinh cOng nq cita du an.; Thdm tra s6 lugng, gia tri tai san hinh qua Mu to (ngu co) 4.2 Phe duyet Quygt toan 4.2.1 Tham quyen phe duyet quy& toan - BO throng BO Tai chinh phe duyet quygt loan cac dkr an dugc Qu6c hei quy& dinh cha trtrcmg va cho phep Mu tu, Thu tugng Chinh phit quygt dinh Mu or; - BO trugng, ma truang co quan ngang BO, co quan thuOc Chinh phi), co quan Trung acing cua cac doan thd; Chi tick fly ban nhan dan tinh, ph6 truc thugc Trung uung phe duyet quygt toan cac du an nhorri A, B, C sir dung von ngan sach nha rurgc; &roc uy quyen hoac phan cap phe duyet quy& toan d6i yeti cac dkr an nhOm B, C cho co quan cap dtroi true tigp - D6i voi cac dkr an lai, nguai quy& dinh dau to la ngtroi co thdm quyen phe duyet quygt toan dkr an hoan Can al•bao cao k& qua tham tra; ngtigi co thgrn quyen pi -16 duyet quygt toan )(cm xet, ph8 duyet quygt toan du an hoan theo quy dinh 4.2.2 Quart 19 Quygt dinh phe duyet quygt toan: Quygt dinh phe duyet quy& toan chi an hohn duct gin cho cac co quan, don vi sau: Chit Mu tu; Co quan quail 19 cap teen cita chit Mu tu; Co quan cap v6n, cho vay, man; BO Tai chinh (dgi voi dkr an nhom A Mu at bang ngu6n von Ngan sach nha mkt) 4.2.3 Chi phi thdm tra, phe duyet quy& toan, Icidm toan a Xac dinh chi phi thdm tra, phe duyet quy& toan, chi phi kidm toan: 14 Chuyen de 8: Thank town, quyit town von ddu !Indy &nig ding trinh Tài liệu lưu trữ http://tailieuxd.com/ Dinh mdc chi phi them tra, phe duyet quy& toan va dinh mac chi phi kidm toan du an hoan dugc xac dinh tren co se tong mac dau tic (duct duyet hoac &roc didu chinh) cua du an cu thd va tS7 le quy dinh tai Bang Dinh mdc chi phi them tra, phe duyet quy& man, chi phi kidm town throi day: Bang dinh mire quy dinh ve chi phi them tra, phe duyet quy& than, chi phi kiem toan du an ham thank 'Ring Fmk thin 20.000 0, 16 0, 13 0, 06 0, 04 0, 012 0, 008 0, 50 0, 34 0, 24 0, 18 0, 10 0, 03 0, 020 0, 012 Dinh mdc chi phi thdm tra, phe duyet quydt toan (ky hieu la K 11-1PD) va dinh mdc chi phi ki6m toan hidu la KM') dkr an hoan dirge xac dinh theo cong thlic t6ng quat sau: (Kb — Ka) x ( Gi — Gb) Kb Ki = Ga- Gb Trong dO: + Ki: Dinh milt chi phi lilting king voi du an can tinh (don vi tinh: %) + Ka: Dinh mire chi phi Wang ang voi dkr an can Wen (don vi anti: %) + Kb: Dinh mac chi phi Wong an voi dkr an can duai (don vi tinh: %) t9 clang + Gi: T6ng mac dau to cita dkr an can tinh, don + Ga: T6ng mac dau to cua dkr an can tren, dun vi: t9 clang + Gb: 'Thing mire dau to cUa dkr an can den, don vi: t9 Ming - Chi phi them tra va Chi phi kidm toan cUa du an &roc xac dinh theo cong thirc sau: (a) Chi phi thdm tra t6i da = Ki- 11PD % x T6ng mdc dau to (b) Chi phi ki6m toan t6i da = Ki-KT % x T6ng mac dam to + Thud GTGT (c) Chi phi them tra t6i thidu la nom tram ngan clang; chi phi kidm toan toi thidu la mOt tri'du clang cong yeti thud GTGT - Chi phi thorn tra, phe duyet quydt toan, chi phi kidm toan cila Hang muc cling trinh hoac goi than dkr an clinic xac dinh nhu sau: 15 Chuyen cM 8: Thanh todn, quyei todn von ddu tic illy dung cong tritth Tài liệu lưu trữ http://tailieuxd.com/ Chi phi hang muc = Mdc chi phi dm ca du an x Du toan vita HiviCT Tgng mac dau to cUa du an - Truing hgp du an c6 co cau von thief_ hi chigm fir 51% tro len so vOri tong mac dau to thi dinh mdc chi phi than' tra va dinh mdc chi phi lcidm town dugc tinh bang 70% dinh mac neu Bang tren - Twang hop du an da thuc hien lcidm toan bao cdo guy& toan thi dinh mdc chi phi tham tra &rot tinh bang 50% dinh mire neu Bang tren b Quin 19, sir dung chi phi tham tra va phe duyet guy& town: - Dgi vdi the du an tir nhorn B trg len: co quan chit tri tham tra can air chg dO, lieu chuan, dinh mix chi tieu theo quy dinh hien hanh cua nha nude dd lap du loan chi phi tham tra, phe duyet quy& toan theo cac not dung quy dinh duoi day kern theo gig)/ de nghi toan giri chu dau tu ChU dau to thtrc hien wan theo du town nhung khOng (Mgt vacrt quy dinh tren day - Doi voi cac du an nhOm C: co quan chit tri tham tra dirge phep thu chi phi tham tra, phe duyet guy& toan theo quy dinh tai Diem hen day; thuc hien chi cho cOng tic ththn tra va phe duyet quygt toan theo quy dinh hien hanh cna nha nude va cac not dung theo quy dinh c Nei dung chi phi them tra, phe duyet quyet toan: - Chi tra the lao cac vien tham gia tham tra, phe duyet quygt toan - Chi tra cho cac chuyen gia hoac t6 chic to van thyt Men tham tra quy& loan du an theo yeti du dm co quan chit tri tham tra, phe duyet quygt wan (neu co) - Chi cOng tic phi, van pheng pham, dich thuat, in tin, hOi nghi, hOi than va cac khoan chi khat phuc vu cho cOng lac them tra va phe duyet quygt toan Chi phi than' tra va phe duyet guy& town, chi phi kidm Man bAo cdo quy& toan duot tinh vao chi phi khac gia tri quygt toan cita du an Thai han quy& toan Thai gian lap bao cao quy& toan dtr an hoan clugc tinh tir k9 Nen ban ban giao dtra vao sir dung; Tiled gian kidm toan tinh fir hgp Bong lcidm toan c6 hien ltrc; Th6i gian tham tra, phe duyet quy& toan tinh tir nhan du ho so quyet toan theo quy dinh Th6i gian tel da quy dinh cu the nhu sau: QTQG Nhom A Nh6m B NhOm C Du an lap BCKT KTXD Thai gian lap BCQT 12 thing 12 thing thing [hang thing Thai gian kie'm wan 10 thing thing thing thing Thai gian thdm tra, phe duyet quy& toan 10 thing thing thing thing Du an thing 16 chuyen de 8: Thank tocin, quyet totin von din tti xciy thing ding trinh Tài liệu lưu trữ http://tailieuxd.com/ Trach nhitm, quyen han eita Ban quark 1St dkr an, Chu dau tu, nha thau 5.1 Trach nhiem, quyen han caa Chu du to: - Lap bao cao quyet toan an hoan dCiy du nOi dung va dam bao theft gian quy dinh - Trinh duyet, quan 1y ho so guy& toan dung quy dinh Chiu trach nhiem ye tinh chinh xac d6i voi sei lieu, tit-1h phap 19 d6i veti tai lieu ho so trinh duyet quy& toan du an hoan - Cung cap day da tai lieu lien quan d6n quy& Loan du an hoan theo you cau caa co quan thfim tra (co quan kiern loan, flea co) - Sau thang ke tir c6 quyet dinh phe duyet quy& toan an hoan thanh, cha dau to phai hoan viec giai quy6t cong no va lam thu tut tat Loan tai khoan thin to caa du an (cong trinh) tai co quan Loan, cho vay von dciu to 5.2 Trach nhiem, quyen han caa Ban quan 19 du an - Kim tra, lap h6 so de nghi tam king, toan theo not dung quy dinh cna nha nude va trinh chit &In to - Kim tra mire va then han tan 116 so Wan so v6i hop Bong da k9 ket - Kidm tra khai luting (led ca khdi luting phat sinh), clan gia, gia tri de nghi Loan theo hinh thirc hop clang da k9 - Chiu trach nhiem truck chi) dau to ve ho so de nghi tam drig, toan - De nghi to chile Icidm soat toan thuc hien viec tam img, wan cho nha thau wrong hop duet chi) ddu to giao nhiem vu hodc u9 quyen • 5.3 Trach nhiem, quyen han cua nha than: - Thuc hien quyet toan gia tri thuc hien hop clang cla k9 k6t v6i chit dau to theo quy dinh Hoan chinh h6 so guy& wan thuOc pham vi trach nhiem thkrc hien va chiu trach nhiem ye tinh chirdi xac d6i vol só lieu va tinh phap 19 d6i yeti cac tai lieu co lien quan da cung cap cho chit dau to Idp bao cdo quy& toan dir an hoan theo quy dinh - Cling yea chili dau to xd 19 dirt didm cac van de ton tai theo hop clang • da k9 ket Hoan tra day du, kip theft s6 von ma chit dam to da chi tra sai did quy dinh 17 Clutyen de 8: Thank tacit; guy& taut von &in tu xdy thing cong trinh Tài liệu lưu trữ http://tailieuxd.com/ [...]... to chirc sau: BO, co quan ngang bO, co quan thuOc Chinh pha, co quan khac o trung ming (goi chung la co quan cap BO), U9 ban nhan dan tinh, thanh ph6 true thuOc trung tieing (goi chung la U9 ban nhan dan cap tinh) va doanh nghiep nha nuac 1.2 Deli voi du an do BO truang, Thu trtrang co quan ngang BO, Chu tich U9 ban nhan dan cac cap quygt dinh dau to thi chit dau tu la don vi quan 19, sir dung cOng... lye; 2 Chu dau to true ti6p quan 11 du an la hinh tilde chit dau to sir dung 1)0 may caa co quan, don vi minh de true ti6p t6 chile quan 19 thtrc hien du an hoac giao cho Ban quan 19 du an do minh thanh lap ra a t6 chile quan 19 thuc hien du an cu the nhir sau: 2.1 M6 hinh 1: ath dau to khOng thanh lap Ban quan 19 du an ma sir dung 130 may hien co cita minh a true ti6p t6 chd6 quan 19 thuc hien du an M6... cua Chit rib to va quan ly viec thirc hien hop Ming cim to van quan 11 dir an a 21 Chuyen a 1: Tong quan ye qudn 19 du an ddu ta My dung cling trinh Tài liệu này được lưu trữ tại http://tailieuxd.com/ 3.1 Tu van quan 19 du an thuc hien cac not dung quan ly thuc hien du an theo hop clang k9 van Chu dau ax Hop clang thue tu van quan 19 du an phai net.' r6 pham vi cong viec va nai dung quan 19; quyen han,... quail 19 that hien chi an 2.2 M6 hinh 2: Chit diu to thanh lap Ban quan 19 du an a gidp minh true del) to chile quart 19 thuc hien du an, Cu the nhu saw - Chit dau to giao cho Ban quan 19 du an hien c6 de quan 19 them clq an mai - Truong hop Ban quan 19 du an hien c6 khOng du dieu hen de quan 19 them du an mai thi Chit dau to thanh lap Ban quan 19 du an mai a quart 19 thirc hien du an 2.3 Tru6ng hop ap... quyen quygt Binh dau tu 1.1- Thit tuOng Chinh phu quy6t Binh dau tu cac du an quan trong qu6c gia da clugc Qu6c hOi thong qua chi' truang dau tu va cho phep clan tu 1.2- D6i voi cac du an Stir dung v6n ngan sach nha nu6c: a Be twang, Thu truang cc quan ngang Be, co quan thuOc Chinh phit, co quan quan ly tai chinh cua Dang, co quan Trung ming cua t6 chnc chinh tri- xa h0i, td auk chinh tri xa hOi - ngh6... quail 11 du an ban giao cOng trinh Oho chit dau to khai that, sir dung Ban quan 11 du an loai nay c6 the throe nhan thau lam to van quan 11 dir an cho chit dau to Ichac n6u c6 da cac diet' kien theo quy dinh cita phap luat va dugc co quan quy& dinh thanh lap ra Ban quan 19 dir an cho phap 3 Hinh that chit dau to thue to van quan 11 dir an la hinh that chit dau to k1 hop clang time mat phap nhan kit... CAC HINH TH1DC QUAN Lt THVC HI$N DV AN 1 Can cd di8u kien nang lye ciia t6 chine, ca nhan, yeu eau caa du an, ngu6i quy6t dinh dau to xay dung cling trinh quy6t dinh lug chon mat trong cac hinh thilc quan 19 du an dau to xay dung citing trInh sau day: 1.1 Tryc tip quan 19 dir an khi chit dau to xay dung cling trinh c6 din dieu kien nang lye ve quan 19 du an 1.2 Thue t6 chile to van quan 12 du an khi... t6ng }arc d6u ttr 2.1 Nguyen the quan 19 chi phi du an dau to xay dung cong trinh 27 Chuyen de 1: fling quan ve qudn 19 du do ddu tie xay dung cong trinh Tài liệu này được lưu trữ tại http://tailieuxd.com/ a Quan 11 chi phi dau to xay clung cOng trinh phai bao dam muc tieu, hieu qua dtr an dau tu xay dung cling trinh va cac yeu cau khach quan cua kinh to thi truong b Quan 19 chi phi dau tu xay dung... phap nhan cita minh de" true ti6p quan 12 time hien du an Chu dau to phai c6 quy6t dinh cir nguta 20 Chuyin di I :Mug quan vi qudn 15) du an ddu to xay dung tong trinh Tài liệu này được lưu trữ tại http://tailieuxd.com/ tham gia quan 19 du an va phan cOng nhiem vu cu the, trong do phai có nguei truc ti6p phu trach cOng viec quan 11 du an Nhang ngtrai dugc cir tham gia quan 11 du an lam viec theo they... vi dau mai ththn dinh dg an có trash nhiem girl ha so dg an lay y kiln tham dinh thiat Id co so ciia co quan co tit guy& quail 19 ve xay dung Nth lay st kiln cac co quan co lien quan de tham dinh du an Don vi dau mai a5 nth nhiem t6 chilc tham dinh dkr an, tang hop 9 kiln Op y coa cac co quan lien quan va kat qua tham dinh thiat k6 co so danh gid, nhan xet trinh ngtrai co tham quyen xem xet phe duyat